Region
Middle East tax residency rules
Tax-residency rules for the Middle East, including the UAE's 90 and 183-day tests, Qatar, Bahrain, Saudi Arabia, and Israel's multi-year day-count formula.
13 jurisdictions in this region.
Jurisdictions in Middle East
Showing 13 of 13 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Bahrain | BH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iran | IR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iraq | IQ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Israel | IL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Jordan | JO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kuwait | KW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Lebanon | LB | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Oman | OM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Palestine | PS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Qatar | QA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Saudi Arabia | SA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Syria | SY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Yemen | YE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |